https://www.taxtmi.com/caselaws?id=786845 Whether an appellate order confirming assessment under Section 73 and drawing an adverse inference for non-production of a Chartered Accountant certificate (without UDIN) should be reopened where the petitioner later produces a proper CA certificate with UDIN and supporting filings. The court held that absence of the certificate before the Appellate Authority was material to its conclusion but permitted a limited remedial process: petitioner may file all documents with the Appellate Authority within two weeks and the appellate order is kept in abeyance for eight weeks for reconsideration and a reasoned decision. en-us Mon, 09 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786845 Whether an appellate order confirming assessment under Section 73 and drawing an adverse inference for non-production of a Chartered Accountant certificate (without UDIN) should be reopened where the petitioner later produces a proper CA certificate with UDIN and supporting filings. The court held that absence of the certificate before the Appellate Authority was material to its conclusion but permitted a limited remedial process: petitioner may file all documents with the Appellate Authority within two weeks and the appellate order is kept in abeyance for eight weeks for reconsideration and a reasoned decision. Case-Laws GST Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786845